https://www.taxtmi.com/caselaws?id=82954 Water well drilling rigs mounted on motor vehicle chassis are classifiable as drilling machinery under Tariff Heading 84.30 where the chassis and rig form a functionally integrated unit and the chassis cannot independently serve as a motor vehicle. Extended limitation does not apply where goods were fully described in commercial and statutory records and wilful suppression or misstatement is not established. Clubbing of clearances for small-scale exemption requires proof that units are dummy concerns or manufacture on another's behalf; common management, inter-unit dealings, or related-person status alone are insufficient. Consequently, exemption and Modvat credit cannot be denied solely through unsupported clubbing. Only specifically substantiated valuation and modification-related duty liabilities may sustain penalties or related consequences. en-us Fri, 05 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 13:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82954 Water well drilling rigs mounted on motor vehicle chassis are classifiable as drilling machinery under Tariff Heading 84.30 where the chassis and rig form a functionally integrated unit and the chassis cannot independently serve as a motor vehicle. Extended limitation does not apply where goods were fully described in commercial and statutory records and wilful suppression or misstatement is not established. Clubbing of clearances for small-scale exemption requires proof that units are dummy concerns or manufacture on another's behalf; common management, inter-unit dealings, or related-person status alone are insufficient. Consequently, exemption and Modvat credit cannot be denied solely through unsupported clubbing. Only specifically substantiated valuation and modification-related duty liabilities may sustain penalties or related consequences. Case-Laws Central Excise Fri, 05 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82954